Vammaisen lapsen äidin vanhemmuuden kokemus sekä lähiympäristön ja kasvatuskumppanuuden merkitys

The parenthood experience of a mother with a disabled child and the meaning of the social environment and parent-professional partnerships The importance of parental guidance when a family has a child with a disability or autism has been pointed out by several studies. The present research was based on the premise that by supporting the mother we can help the whole family to cope better and the professionals in day care or at school are able to support parents. The starting point was the subjective experience, which is also the central focus of the phenomenological method. The purpose of this study was firstly to describe the experience of the mother and the dialogue between mother and educational professionals. Secondly it was the task of this research to discover what kind of support and information the mother obtains from her social environment. At the background of this study there was the ecological theory of Bronfenbrenner, the ecocultural approach by Gallimore and the interactive examination of family that take into consideration the whole environment and personal situation. The research data was collected by interviewing the mothers, the day care personnel and the teachers at school. In this research there were a total of 32 interviews and 24 informants: 10 mothers who have a child with a disability and/or autism, 8 professionals in day care and 6 teachers at school. This study was longitudinal because the same mothers were interviewed twice, first in 1998 and then after five years in 2003. It was thus possible to get information on whether their life situation had changed and the nature of those changes. The data of this study was analysed by the method of phenomenological psychology that was applied for this study. The findings indicated that all mothers had experienced many complicated emotional feelings such as: anger, mourning, fear and sadness as well as love and bonding. It can be said that several human feelings existed at the same time. Mothers experienced that the support of the social environment, for example, relatives, families in the same situation and persons taking care of the child had significant meaning for their coping. However the life situation among the mothers varied. Mostly mothers received valuable support for their parenthood and they have adopted a strong emotion for manage ring. Mothers with an autistic child were more stressed than mothers with a mentally retarded child. A few mothers had numerous problems with taking care of their child and they did not get enough help. Same mothers were very exhausted too and the situation was quite the same after five years, when their child was teenager. All mothers said that after starting school the support for the family had significally diminished. Mothers said that dialogue with teacher got on without problems, but there were meetings seldom, so it wasn´t possible to get enough support for their parenthood. Keywords: parenthood, motherhood, disability, early special education, family-centred.

Suicidal ideation and attempts among psychiatric patients with major depressive disorder

This study is part of an ongoing collaborative research and development project, the Vantaa Depression Study (VDS), between the National Public Health Institute, Helsinki and the Department of Psychiatry of Helsinki University Hospital (HUCH), Peijas hospital, Vantaa. The VDS is a prospective, naturalistic cohort study of 269 secondary-level care psychiatric out- and inpatients with a new episode of DSM-IV major depressive disorder (MDD). 269 patients (Nmales=72, Nfemales=197) with a current DSM-IV MDD were interviewed with semistructured interviews to assess all other psychiatric diagnoses. At 6- and 18-month follow-up the interviews were repeated. Suicidal behaviour was investigated both at intake and follow-up by using a psychometric scale (Scale for Suicidal Ideation) and interviewer's questions as well as the patient's psychiatric records. Patients, who reported suicidal ideation while entering the study were followed up weekly, and their level of suicidal ideation, hopelessness, anxiety and depression was measured. In this study suicidal ideation was common among psychiatric patients with MDD. Almost 60% of the depressed patients reported suicidal ideation and 15% of patients attempted suicide at the baseline. Patients with suicidal ideation or attempts had a clearly higher level of overall psychopathology than non-suicidal patients. During the 18-month follow-up period 8% of patients attempted suicide. The risk of an attempt was markedly higher (RR=7.54) during an episode of major depression compared with a period of remission. Suicide attempt during the follow-up period was predicted by lack of partner, a history of previous suicide attempts and time spent in depression. Suicidal ideation resolved for most of the suicidal patients during the first 2 to 3 months. The duration of suicidal ideation was longer for patients with an initially higher level of psychopathology. Declines both in depression and hopelessness independently predicted the subsequent decline in suicidal ideation. They both could have a causal role in reversing the suicidal process. Thus effective treatment of depression is a credible measure in suicide prevention. Patients with suicidal behaviour often received more antidepressants and had more frequent appointments with mental health professionals than non-suicidal patients. Suicidal patients had also more favourable attitudes towards antidepressant treatment and comparable adherence to treatment than those not suicidal. This study does not support the conception that patient attitudes or adherence to treatments would be a factor differentiating suicidal patients from non-suicidal. Instead, problems with adherence or attitudes seem to be generic to all psychiatric care.

Cultural differences and postmerger problems: Misconceptions and cognitive simplifications.

Researchers and practitioners have increasingly explained post-merger organizational problems with cultural differences, especially in the context of cross-border mergers and acquisitions. It is suggested here that cultural differences have great explanatory power in the context of post-merger change processes. There are, however, problems with a number of superficial cultural conceptions that are common in research in this area and in managerial rhetoric. This critical article provocatively delineates misconceptions widely held by researchers and practitioners in this field, which not only disregard cultural differentiation, fragmentation, inconsistencies and ambiguities, but further, illustrate a lack of understanding of cultural permeability and embeddedness in the environment, an overemphasis on abstract values and lack of attention to organizational practices, an overemphasis on initial structural differences and lack of attention to the new cultural layer, a lack of recognition of the political dimensions and a failure to recognize cultural differences as sources of value and learning. In this article, the theoretical problems associated with these misconceptions are examined and new conceptual perspectives suggested. The risks at stake for decision makers are also discussed.

On the Benefits and Problems of the Object-Oriented Paradigm including a Finnish Study

Several researchers are of the opinion that there are many benefits in using the object-oriented paradigm in information systems development. If the object-oriented paradigm is used, the development of information systems may, for example, be faster and more efficient. On the other hand, there are also several problems with the paradigm. For example, it is often considered complex, it is often difficult to make use of the reuse concept and it is still immature in some areas. Although there are several interesting features in the object-oriented paradigm, there is still little comprehensive knowledge of the benefits and problems associated with it. The objective of the following study was to investigate and to gain more understanding of the benefits and problems of the object-oriented paradigm. A review of previous studies was made and twelve benefits and twelve problems were established. These benefits and problems were then analysed, studied and discussed. Further a survey and some case studies were made in order to get some knowledge on what benefits and problems with the object-oriented paradigm Finnish software companies had experienced. One hundred and four companies answered the survey that was sent to all Finnish software companies with five or more employees. The case studies were made with six large Finnish software companies. The major finding was that Finnish software companies were exceptionally positive towards the object-oriented information systems development and had experienced very few of the proposed problems. Finally two models for further research were developed. The first model presents connections between benefits and the second between problems.

Ranskan rooli ja asema läntisessä liittoutumassa neljännen ja viidennen tasavallan vaihtumakohdassa 1956-1958

The study discusses the position of France as the United States’ ally in NATO in 1956-1958. The concrete position of France and the role that it was envisioned to have are being treated from the point of view of three participants of the Cold War: France, the United States and the Soviet Union. How did these different parties perceive the question and did these views change when the French Fourth Republic turned into the Fifth in 1958? The study is based on published French and American documents of Foreign Affairs. Because of problems with accessibility to the Soviet archival sources, the study uses reports on France-NATO relations of Pravda newspaper, the official organ of the Communist Party of the USSR, to provide information about how the Soviet side saw the question. Due to the nature and use of source material, and the chronological structure of the work, the study belongs methodologically to the research field of History of International Relations. As distinct from political scientists’ field of research, more prone to theorize, the study is characteristically a historical research, a work based on qualitative method and original sources that aims at creating a coherent narrative of the views expressed during the period covered by the study. France’s road to a full membership of NATO is being treated on the basis of research literature, after which discussions about France’s position in the Western Alliance are being chronologically traced for the period of last years of the Fourth Republic and the immediate months of coming back to power of Charles de Gaulle. Right from the spring of 1956 there can be seen aspirations of France, on one hand, to maintain her freedom of action inside the Western Alliance and, on the other, to widen the dialogue between the allies. The decision on France’s own nuclear deterrent was made already during the Fourth Republic, when it was thought to become part of NATO’s common defence. This was to change with de Gaulle. The USA felt that France still fancied herself as a great power and that she could not participate in full in NATO’s common defence because of her colonies. The Soviet Union saw the concrete position of France in the Alliance as in complete dependence on the USA, but her desired role was expressed largely in “Gaullist” terms. The expressions used by the General and the Soviet propaganda were close to each other, but the Soviet Union could not support de Gaulle without endangering the position of the French Communist Party. Between the Fourth and Fifth Republics no great rupture in content took place concerning the views of France’s role and position in the Western Alliance. The questions posed by de Gaulle had been expressed during the whole period of Fourth Republic’s existence. Instead, along with the General the weight and rhetoric of these questions saw a great change. Already in the early phase the Americans saw it possible that with de Gaulle, France would try to change her role. The rupture took place in the form of expression, rather than in its content.

Verkkokurssilla : Opiskelijoiden kokemuksia toiminnasta yhteisöllisessä oppimisprosessissa Fle2-ympäristössä ja kokemusten näkyminen toimintaan osallistumisessa

The study examines one case of students' experiences from the activity in a collaborative learning process in a networked learning environment, and explores whether or not the experiences explain the participation or lack of participation in the activities. As a research task the students' experiences in the database of the networked learning environment, participating in its construction, and the ways of working needed to build the database, were examined. To contrast the students' experiences, their actual participation in the building of the database was clarified. Based on actual participation, groups more active and more passive than average were separated, and their experiences were compared to each other. The research material was collected from the course Cognitive and Creative Processes, which was offered to studentsof the Department of Textile Teacher Education in University of Helsinki, and students of the Departments of Teacher Education Units giving textile education in Turku, Rauma and Savonlinna in the beginning of 2001. In this course, creativity was examined from a psychological and sosiocultural context with the aim of realizing a collaborative progressive inquiry process. The course was held in a network-based Future Learning Environment (Fle 2) except for the starting lecture and training the use of the learning environment. This study analyzed the learning diaries that the students had sent to the tutor once a week for four weeks, and the final thoughts written into the database of the learning environment. Content analysis was applied as the research method. The case was enriched from another point of view by examining the messages the students had written into the learning environment with the social network analysis. The theoretical base of the study looks at the research of computer-supported collaborative learning, the conceptions of learning as a process of participation and knowledge building, and the possibilities and limitations of network-based learning environments. The research results show, that both using the network-based learning environment and collaborative ways of studying were new to the students. The students were positively surprised by the feedback and support provided by the community. On the other hand, they also experienced problems with facelessness and managing the information in the learning environment. The active students seemed to be more ready for a progressive inquiry process. It can be seen from their attitudes and actions that they have strived to participate actively and invested into the process both from their own and the community's point of view. The more passive students reported their actions to get credits and they had a harder time of perceiving the thoughts presented in the net as common progression. When arranging similar courses in the future, attention should be paid to how to get the students to act in ways necessary for knowledge building, and different from more traditional ways of studying. The difficulties of students used to traditional studying methods to adapt to collaborative knowledge building were evident on the course Cognitive and Creative Processes. Keywords: computer supported collaborative learning, knowledge building, progressive Inquiry, participation

Inpatient hospital care and its costs among type 1 diabetic patients in Finland : a nationwide longitudinal study

Background. In Finland, the incidence of type 1 diabetes mellitus (T1DM) is the highest in the world, and it continues to increase steadily. No effective preventative interventions exist either for individuals at high risk or for the population as a whole. In addition to problems with daily lifelong insulin replacement therapy, T1DM patients with long-lasting disease suffer from various diabetes related complications. The complications can lead to severe impairments and reductions in functional capacity and quality of life and in the worst case they can be fatal. Longitudinal studies on the costs of T1DM are extremely rare, especially in Finland. Typically, in these studies, distinctions between the various types of diabetes have not been made, and costs have not been calculated separately for the sexes. Aims. The aim of this study was to describe inpatient hospital care and costs of inpatient care in a cohort of 5,166 T1DM patients by sex during 1973-1998 in Finland. Inpatient care and costs of care due to T1DM without complications, due to T1DM with complications and due to other causes were calculated separately. Material and Methods. The study population consisted of all Finnish T1DM patients diagnosed before the age of 18 years between January 1st in 1965 and December 31st in 1979 and derived from the Finnish population based T1DM register (N=5,120 in 1979 and N=4,701 in 1997). Data on hospitalisations were obtained from the Finnish Hospital Discharge Register. Results. In the early stages of T1DM, the majority of the use of inpatient care was due to the treatment of T1DM without complications. There were enormous increases in the use of inpatient care for certain complications when T1DM lasted longer (from 9.5 years to 16.5 years). For women, the yearly number of bed-days for renal complications increased 4.8-fold, for peripheral vascular disease 4.3-fold and for ophthalmic complications 2.5-fold. For men, the corresponding increases were as follows: 5-fold, 6.9-fold and 2.5-fold. The yearly bed-days for glaucoma increased 8-fold, nephropathy 7-fold and microangiopathy 6-fold in the total population. During these 7 years, the yearly numbers of bed-days for T1DM without complications dropped dramatically. The length of stay in inpatient care decreased notably, but hospital visits became more frequent when the length of duration of T1DM increased from 9.5 years to 16.5 years. The costs of treatments due to complications increased when T1DM lasted longer. Costs due to inpatient care of complications in the cohort 2.5-folded as duration of T1DM increased from 9.5 years to 16.5 years, while the total costs of inpatient care in the cohort dropped by 22% due to an 80% decrease in the costs of care of T1DM without complications. Treating complications of female patients was more expensive than treating complications of men when T1DM had lasted 9.5 years; the mean annual costs for inpatient care of a female diabetic (any cause) were 1,642 , and the yearly costs of care of complications were 237 . The corresponding yearly mean costs for a male patient were 1,198 and 167 . Treating complications of female patients was more expensive than that of male patients also when the duration of diabetes was 16.5 years, although the difference in average annual costs between sexes was somewhat smaller. Conclusions. In the early phases of T1DM, the treatment of T1DM without complications causes a considerable amount of hospital bed-days. The use of inpatient care due to complications of T1DM strongly increases with ageing of patients. The economic burden of inpatient care of T1DM is substantial.

Digitaalisten teosten maailmanlaajuinen rekisteröinti ja käyttömaksujen kerääminen internetissä

The vastly increased popularity of the Internet as an effective publication and distribution channel of digital works has created serious challenges to enforcing intellectual property rights. Works are widely disseminated on the Internet, with and without permission. This thesis examines the current problems with licence management and copy protection and outlines a new method and system that solve these problems. The WARP system (Works, Authors, Royalties, and Payments) is based on global registration and transfer monitoring of digital works, and accounting and collection of Internet levy funded usage fees payable to the authors and right holders of the works. The detection and counting of downloads is implemented with origrams, short and original parts picked from the contents of the digital work. The origrams are used to create digests, digital fingerprints that identify the piece of work transmitted over the Internet without the need to embed ID tags or any other easily removable metadata in the file.

Religion Explained? : A Philosophical Appraisal of the Cognitive Science of Religion

This study examines philosophically the main theories and methodological assumptions of the field known as the cognitive science of religion (CSR). The study makes a philosophically informed reconstruction of the methodological principles of the CSR, indicates problems with them, and examines possible solutions to these problems. The study focuses on several different CSR writers, namely, Scott Atran, Justin Barrett, Pascal Boyer and Dan Sperber. CSR theorising is done in the intersection between cognitive sciences, anthropology and evolutionary psychology. This multidisciplinary nature makes CSR a fertile ground for philosophical considerations coming from philosophy of psychology, philosophy of mind and philosophy of science. The study begins by spelling out the methodological assumptions and auxiliary theories of CSR writers by situating these theories and assumptions in the nexus of existing approaches to religion. The distinctive feature of CSR is its emphasis on information processing: CSR writers claim that contemporary cognitive sciences can inform anthropological theorising about the human mind and offer tools for producing causal explanations. Further, they claim to explain the prevalence and persistence of religion by cognitive systems that undergird religious thinking. I also examine the core theoretical contributions of the field focusing mainly on the (1) “minimally counter-intuitiveness hypothesis” and (2) the different ways in which supernatural agent representations activate our cognitive systems. Generally speaking, CSR writers argue for the naturalness of religion: religious ideas and practices are widespread and pervasive because human cognition operates in such a way that religious ideas are easy to acquire and transmit. The study raises two philosophical problems, namely, the “problem of scope” and the “problem of religious relevance”. The problem of scope is created by the insistence of several critics of the CSR that CSR explanations are mostly irrelevant for explaining religion. Most CSR writers themselves hold that cognitive explanations can answer most of our questions about religion. I argue that the problem of scope is created by differences in explanation-begging questions: the former group is interested in explaining different things than the latter group. I propose that we should not stick too rigidly to one set of methodological assumptions, but rather acknowledge that different assumptions might help us to answer different questions about religion. Instead of adhering to some robust metaphysics as some strongly naturalistic writers argue, we should adopt a pragmatic and explanatory pluralist approach which would allow different kinds of methodological presuppositions in the study of religion provided that they attempt to answer different kinds of why-questions, since religion appears to be a multi-faceted phenomenon that spans over a variety of fields of special sciences. The problem of religious relevance is created by the insistence of some writers that CSR theories show religious beliefs to be false or irrational, whereas others invoke CSR theories to defend certain religious ideas. The problem is interesting because it reveals the more general philosophical assumptions of those who make such interpretations. CSR theories can (and have been) interpreted in terms of three different philosophical frameworks: strict naturalism, broad naturalism and theism. I argue that CSR theories can be interpreted inside all three frameworks without doing violence to the theories and that these frameworks give different kinds of results regarding the religious relevance of CSR theories.

Pimeä hehku : Satanismi ja saatananpalvonta 1990-luvun suomalaisessa nuorisokulttuurissa

Satanism in the Finnish Youth Culture of the 1990s The aim of this study was to investigate Satanism among Finnish youth in the 1990s. Thematic interviews of young Finnish Satanists are the basic material of this study. The research employs a theoretical framework derived from narrative psychology and the role-theoretical thinking of Dan P. McAdams. The young Satanists in Finland have been divided into two different groups: the criminal and drug using "devil-worshipping gangs"; and the more educated and philosophically oriented "Satanists" (Heino 1993). What can we say about this division? In the 1990s around Finland, there were young people calling themselves as devil- worshippers (either singular or in groups). They were strongly committed to a mythical devilish and cosmic battle, which they believed was going on in this world. They had problems with their mental health, also in their family socialization and peer groups. In their personal attitudes they were either active fighters or passive tramps. There were also rationally oriented young Satanists, that were ritually active and mainly atheistic. They strongly expressed their personal experiences of being individual and of being different than others. In their personal attitudes they were critical fighters and active survivors. They saw their lives through the satanistic 'finding-oneself experience'. They understood themselves as a "postmodern tribe" (Michel Maffesoli's sosiocultural concept): their sense of themselves was that of a dynamic collectivity which is social, dynamic, nonlocal and mythically historical. Death and black metal culture in the 1990s formed a common space for youth culture, where young individuals could work out their feelings and express their attitudes to life using dark satanic themes and symbols. The sense of "otherness" (also other than satanic) and collective demands for authenticity were essential tools that were used for identity work here. Personal disengagement from satanic/satanistic groups were observed to be gradual or quite rapid. Religious conversions back-and-forth also accured. At the end of the 1990s all off satanism in Finland bore a negative devil-worshipping stigma. Ritual homicide in South-Finland (Kerava/Hyvinkää) was connected to Satanism, which then became unpopular both in the personal life stories and alternative youth cultural circles at the beginning of the 2000s.

Sustainable development indicators : Much wanted, less used?

For the past twenty years, several indicator sets have been produced on international, national and regional levels. Most of the work has concentrated on the selection of the indicators and on collection of the pertinent data, but less attention has been given to the actual users and their needs. This dissertation focuses on the use of sustainable development indicator sets. The dissertation explores the reasons that have deterred the use of the indicators, discusses the role of sustainable development indicators in a policy-cycle and broadens the view of use by recognising three different types of use. The work presents two indicator development processes: The Finnish national sustainable development indicators and the socio-cultural indicators supporting the measurement of eco-efficiency in the Kymenlaakso Region. The sets are compared by using a framework created in this work to describe indicator process quality. It includes five principles supported by more specific criteria. The principles are high policy relevance, sound indicator quality, efficient participation, effective dissemination and long-term institutionalisation. The framework provided a way to identify the key obstacles for use. The two immediate problems with current indicator sets are that the users are unaware of them and the indicators are often unsuitable to their needs. The reasons for these major flaws are irrelevance of the indicators to the policy needs, technical shortcomings in the context and presentation, failure to engage the users in the development process, non-existent dissemination strategies and lack of institutionalisation to promote and update the indicators. The importance of the different obstacles differs among the users and use types. In addition to the indicator projects, materials used in the dissertation include 38 interviews of high-level policy-makers or civil servants close to them, statistics of the national indicator Internet-page downloads, citations of the national indicator publication, and the media coverage of both indicator sets. According to the results, the most likely use for a sustainable development indicator set by policy-makers is to learn about the concept. Very little evidence of direct use to support decision-making was available. Conceptual use is also common for other user groups, namely the media, civil servants, researchers, students and teachers. Decision-makers themselves consider the most obvious use for the indicators to be the promotion of their own views which is a form of legitimising use. The sustainable development indicators have different types of use in the policy cycle and most commonly expected instrumental use is not very likely or even desirable at all stages. Stages of persuading the public and the decision-makers about new problems as well as in formulating new policies employ legitimising use. Learning by conceptual use is also inherent to policy-making as people involved learn about the new situation. Instrumental use is most likely in policy formulation, implementation and evaluation. The dissertation is an article dissertation, including five papers that are published in scientific journals and an extensive introductory chapter that discusses and weaves together the papers.

Matkalla marginaalista valtavirtaan? : Huumeiden käytön lopettaneiden elämäntapa ja toipuminen

On a journey from marginal to mainstream? The lifestyle and recovery of former drug users This thesis studies the lifestyle and recovery of former users of illicit drugs through their experiences. The study describes the life of people with drug problems both during the time they used drugs regularly and after they stopped the use entirely. The focus is on the development of the lifestyle of 32 persons who no longer use drugs. They may have stopped using drugs independently or with the help of a treatment. In this study, persons who have given up drug use with the help of a psychosocially oriented treatment are called non-medicinally treated former users (n=19) whereas opioid addicts who have stopped using drugs through substitution treatment are referred to as substitution treatment patients (n=13). The research material was gathered from theme interviews. The criteria for the focus group of the study included the following: a) the interviewees had had a serious drug problem in their past; b) they had not used drugs for at least one year prior to the interview; c) they were not in an institutional care at the time of the study. This thesis is basically a lifestyle study in which the aspects of lifestyle are used to describe the everyday life of former drug users. The study reviews the whole spectrum of everyday routines, especially the social interaction and subjective experiences of people. The second concept used in this study is recovery, which is described as a process that starts from the abstinence from substances and adoption of the recovery culture and continues as a comprehensive change of the lifestyle, identity and values of an individual. Disengaging from a drug-oriented lifestyle and connected social network as well as finding an individual frame of reference is a demanding process. Years of drug use have often caused complex health and social disadvantages as well as problems with work, education, livelihood, accommodation and human relationships. The effect of the past on the present arises at all levels. The interviews revealed a recovery culture maintaining the lifestyle as well as an adaptive and optimistic approach to the future among those participating in the study. The study shows that an adequate distance from acute substance use is a precondition for the beginning of the recovery process, yet abstinence in itself tells nothing about the actual recovery. The study describes how some recovering users find a meaning in life easily whereas others have to work actively for their recovery. Detaching oneself from the feeling of adopted abnormality connected with substance addiction forms an important basis for satisfying abstinence. Peer groups support the development of counter-cultures and abstinence or the support is received from the community formed in the substitution treatment clinic.

A Method for Comparing Scholarly Journals as Service Providers to Authors

When authors of scholarly articles decide where to submit their manuscripts for peer review and eventual publication, they often base their choice of journals on very incomplete information abouthow well the journals serve the authors’ purposes of informing about their research and advancing their academic careers. The purpose of this study was to develop and test a new method for benchmarking scientific journals, providing more information to prospective authors. The method estimates a number of journal parameters, including readership, scientific prestige, time from submission to publication, acceptance rate and service provided by the journal during the review and publication process. Data directly obtainable from the web, data that can be calculated from such data, data obtained from publishers and editors, and data obtained using surveys with authors are used in the method, which has been tested on three different sets of journals, each from a different discipline. We found a number of problems with the different data acquisition methods, which limit the extent to which the method can be used. Publishers and editors are reluctant to disclose important information they have at hand (i.e. journal circulation, web downloads, acceptance rate). The calculation of some important parameters (for instance average time from submission to publication, regional spread of authorship) can be done but requires quite a lot of work. It can be difficult to get reasonable response rates to surveys with authors. All in all we believe that the method we propose, taking a “service to authors” perspective as a basis for benchmarking scientific journals, is useful and can provide information that is valuable to prospective authors in selected scientific disciplines.

Essays on Corporate Governance and the Quality of Disclosed Earnings: Across Transitional Europe

A growing body of empirical research examines the structure and effectiveness of corporate governance systems around the world. An important insight from this literature is that corporate governance mechanisms address the excessive use of managerial discretionary powers to get private benefits by expropriating the value of shareholders. One possible way of expropriation is to reduce the quality of disclosed earnings by manipulating the financial statements. This lower quality of earnings should then be reflected by the stock price of firm according to value relevance theorem. Hence, instead of testing the direct effect of corporate governance on the firm’s market value, it is important to understand the causes of the lower quality of accounting earnings. This thesis contributes to the literature by increasing knowledge about the extent of the earnings management – measured as the extent of discretionary accruals in total disclosed earnings - and its determinants across the Transitional European countries. The thesis comprises of three essays of empirical analysis of which first two utilize the data of Russian listed firms whereas the third essay uses data from 10 European economies. More specifically, the first essay adds to existing research connecting earnings management to corporate governance. It testifies the impact of the Russian corporate governance reforms of 2002 on the quality of disclosed earnings in all publicly listed firms. This essay provides empirical evidence of the fact that the desired impact of reforms is not fully substantiated in Russia without proper enforcement. Instead, firm-level factors such as long-term capital investments and compliance with International financial reporting standards (IFRS) determine the quality of the earnings. The result presented in the essay support the notion proposed by Leuz et al. (2003) that the reforms aimed to bring transparency do not correspond to desired results in economies where investor protection is lower and legal enforcement is weak. The second essay focuses on the relationship between the internal-control mechanism such as the types and levels of ownership and the quality of disclosed earnings in Russia. The empirical analysis shows that the controlling shareholders in Russia use their powers to manipulate the reported performance in order to get private benefits of control. Comparatively, firms owned by the State have significantly better quality of disclosed earnings than other controllers such as oligarchs and foreign corporations. Interestingly, market performance of firms controlled by either State or oligarchs is better than widely held firms. The third essay provides useful evidence on the fact that both ownership structures and economic characteristics are important factors in determining the quality of disclosed earnings in three groups of countries in Europe. Evidence suggests that ownership structure is a more important determinant in developed and transparent countries, while economic determinants are important determinants in developing and transitional countries.